Individual Income Tax FAQs
You do not have to file a Missouri return if you are not required to file a federal return.
If you are required to file a federal return, you may not have to file a Missouri return if:
- You are a resident and have less than $1,200 of Missouri adjusted gross income;
- You are a nonresident with less than $600 of Missouri income; OR
- Your Missouri adjusted gross income is less than the amount of your standard deduction plus your exemption amount.
Note: If you are not required to file a Missouri return, but you received a W-2 form stating you had Missouri tax withheld, you must file a Missouri return to get a refund of your Missouri withholding. If you are not required to file a Missouri return and you do not anticipate an increase in income, you may change your W-4 form to "exempt" so your employer will not withhold Missouri tax.
For the 2014 tax year, calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.
Missouri offers the following filing options:
- Electronic Filing (e-filing of your state and federal return)
- 2-D Barcode Filing (Filing your state paper return using a barcode)
- Paper Short Forms - MO-1040A and MO-1040P
- Paper Long Form - MO-1040
Remember: No matter what method you choose, your 2014 income tax return is due April 15, 2015.
If you choose to file a paper return, you can use our Tax Form Selector to find out which form is right for you. The form selector walks you through a series of brief questions and recommends the easiest form to file.
You most likely received the correct tax return or information, unless your filing status changed during the year. The following information gives you some details on the tax materials you may have received for filing your Missouri individual income tax return.
You should have received one of the following:
Nothing - If you used a tax preparer to file electronically or used 2-D barcode software to file your return last year, you should not receive a book from the department. If you want to go through your return on paper before you file, please use our fill-in forms that calculate or our print only forms located on our website. The department's fill-in forms that calculate have a 2D barcode option. You can print a 2D barcode on your return allowing the department to process your return faster and with fewer errors.
PTC (Property Tax Credit) Book - If you filed a property tax credit claim using a paper Form MO-PTC last year and you did not file an individual income tax return, you should receive Form MO-PTC. If you are required to file an individual income tax return or want to file to get a refund of taxes withheld, use Form MO-PTS (not Form MO-PTC) with Form MO-1040P.
Short Form Book - If you filed a paper return last year and qualified to use one of the Missouri short forms, you should receive a Form MO-1040A or MO-1040P. Both Missouri short forms allow you to claim itemized deductions. If your filing situation changed because you married, divorced, have income from another state, or now have a pension qualifying for an exemption, or similar change, you may need a different form.
Long Form Book - If you do not qualify for a short form and filed a paper return last year, you should receive a Form MO-1040 long form. If you were mailed a short form last year, but elected to file a paper long form, the department will not send you a short form again. You will be mailed the long form since that was your filing preference the previous year. Please consider electronic filing!
In order to claim a refund for a decedent, the following documents are required:
- Refund check payable to decedent;
- Completed Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer;
- Death Certificate; and
- If requestor is a personal representative, verification of appointment.
Send all required documentation to Missouri Department of Revenue, P.O. Box 2200, Jefferson City, Missouri 65105-2200.
Nonresidents, Military, Partial Residents, Residents with Out-of-State Income
If you begin with only Missouri source income, your deductions will be too high. You must begin your Missouri return with your total federal adjusted gross income, even if you have income from a state other than Missouri. Your deductions and exemptions apply to your total income, not just your Missouri source income.
Military pay is subject to income tax only by the state that is your home of record. If you entered the military in Missouri, your home of record is presumed to be Missouri (you are presumed to be domiciled in Missouri).
If you are entering or leaving the armed forces and are in Missouri more than 30 days, your total income (military pay included) is 100 percent taxable to Missouri.
If you are a Missouri resident and you are stationed in Missouri, your military pay is subject to Missouri tax. If you and your spouse are residents of Missouri and your spouse remains in Missouri while you are out of Missouri on military orders, your total income (military pay included) is taxable to Missouri.
If your home of record is Missouri, but you and your spouse did not spend more than 30 days in Missouri and you did not maintain permanent living quarters in Missouri, your military pay will not be subject to Missouri tax. You must file a Form MO-1040 and Form MO-NRI to verify your military/nonresident tax status. Be sure to include a copy of your federal return.
If your home of record is not Missouri, but you are stationed in Missouri due to military orders, your military pay is not subject to Missouri income tax. You are not required to file a Missouri individual income tax return. However, please complete the "No Return Required - Military Online Form" to ensure the Department is aware you are not required to file a Missouri income tax return. If you or your spouse earned Missouri source income of $600 or more (other than military pay), you must file a Missouri income tax return by completing Form MO-1040 and Form MO-NRI. Be sure to include a copy of your federal return.
You must include all income on your Missouri return. If you perform services partly within and partly out of the state, only the wages you are paid for the services performed within Missouri are subject to Missouri income tax. The Form(s) W-2 issued to you from your employer(s) should indicate the state in which the wages were paid, along with the wages you earned in that state. You must allocate your Missouri source income on Form MO-NRI and complete Form MO-1040. You must include a copy of your federal return with your state return. Interstate transportation employees who regularly travel and perform duties in more than one state, may only be taxed by their state of residence. For more information regarding interstate transportation employees, you may download the state of Missouri Employer's Tax Guide.
- Form MO-CR should be completed if you are a part-year resident filing as a resident. A copy of the other state's return is required.
- Form MO-NRI should be completed if you were a part-year resident filing as a nonresident. A copy of your federal return is required.
If you are a full-year or part-year Missouri resident and earn income from another state, you must include all income on your Form MO-1040. You may be entitled to claim a credit against your Missouri tax liability for the income taxes paid to the other state. To determine your allowable credit, complete Form MO-CR (Credit for Income Taxes Paid to Other States). You must include a copy of the other state's return.
If you are a part-year Missouri resident filing as a nonresident, you must include the other state's income on your Form MO-1040. You may be entitled to reduce your Missouri tax liability. To determine the income tax you must pay to Missouri, complete Form MO-NRI (Missouri Income Percentage) and include a copy of your federal return.
In accordance with Section 143.121.2 RSMo, for tax years beginning January 1, 2007, if a nonresident reported property taxes paid to another state or political subdivision on their federal Schedule A, they must report the amount of property taxes paid to a state other than Missouri as an addition modification on Form MO-A, unless that state or political subdivision allows a subtraction to income for Missouri property taxes. For more information see the Nonresidents and Residents with Other State Income FAQ.
Only report the amount of property taxes which relate to income derived from Missouri source income. If 100 percent of your taxable income was derived from Missouri sources, 100 percent of the nonresident property taxes paid were related to income derived from Missouri, and the full amount paid must be reported on Line S. If a lesser percentage of your income was derived from Missouri, you may exclude from Line S, the amounts paid in nonresident property taxes that were not from Missouri sources.
No, if you are a resident of Missouri, you are not required to report property taxes paid to another state on Form MO-A.
Tax Extensions, Late Filing
If you receive an extension of time to file your federal income tax return, you will automatically be granted an extension of time to file your Missouri income tax return. Attach a copy of your federal extension (Federal Form 4868 or 2688) with your Missouri income tax return when you file.
If you expect to owe income tax, file Form MO-60 with your payment by the original due date of the return. An extension of time to file does not extend the time to pay. A 5 percent addition to tax penalty will apply if the tax is not paid by the original due date, provided your return is filed by the extension due date.
An addition to tax is imposed for failure to file or failure to pay. An addition to tax is imposed for failure to file by the due date at the rate of 5 percent per month, not to exceed 25 percent of the unpaid balance. An addition to tax is imposed for failure to pay by the due date at the rate of 5 percent of the unpaid balance.
Interest is imposed on the portion of your Missouri tax liability that is not received on or before the due date. Simple interest is charged on all delinquent taxes. Click here to obtain current or previous interest rates.
If you have delinquent tax and want help figuring the amount due, access the Addition to Tax and Interest Calculator.
The Missouri Department of Revenue accepts the following types of payments:
- Electronic Bank Draft (E-Check). With your routing number, checking/savings account number you can pay online, or call (888) 929-0513. There will be a .50 cent handling fee to use this service.
- Check or Money Order. Your check or money order (U.S. funds only), payable to the Missouri Department of Revenue, should be mailed to the Department of Revenue, P.O. Box 385, Jefferson City, MO 65105-0385. By submitting payment by check, you authorize the Department to process the check electronically upon receipt. Do not postdate. The Department may electronically resubmit checks returned for insufficient or uncollected funds. If you mail your payment after you return is filed, attach your payment to Form MO-1040V.
- Credit Card. The department accepts MasterCard, Discover, Visa, and American Express. You can pay online, or call (888) 929-0513. The following convenience fees will be charged to your account for processing:
|Transaction Amount||Convenience Fee|
|$0.00 - $50.00||$1.25|
|$50.01 - $75.00||$1.75|
|$75.01 - $100.00||$2.15|
|$100.01 and up||2.15 %|
If you are unable to pay the tax owed in full by the due date, you may set up a pay plan using our Internet Installment Agreement Application. For further information, email the Department of Revenue Personal Tax office at [email protected]
Interest and addition to tax are imposed on the tax not paid by the due date. Any portion of the tax you are able to pay prior to the due date will reduce the addition and interest to tax imposed.
A lien may be filed in any case in which an assessment of tax, interest, addition to tax or penalty imposed under Sections 143.005 to 143.998 RSMo, has been made and has become final. The lien may be filed for record in the recorder's office of the county in which the person resides or owns property. The lien attaches to real or personal property or interest in real or personal property owned by the person or acquired by the person after the filing of the certificate of lien.
Beginning in tax year 2007, you may deduct the greater of $6,000 or the percentage of your public retirement benefits noted below, to the extent the amounts are included in your federal adjusted gross income. The deductible percentage of your public retirement benefits will increase until 2012. A breakdown of the yearly percentage is as follows:
|2012 and forward||100%|
The total public pension exemption is limited to the maximum social security benefit of each spouse.
In order to be eligible for the full deduction, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income (less taxable social security benefits) as listed below:
- $85,000 – Single, Head of Household, or Qualifying Widow(er)
- $100,000 – Married, filing combined
- $85,000 – Married, filing separate
The maximum exemption allowed for private pension is $6,000. In order to be eligible for the full pension exemption, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income (less taxable social security benefits) as listed below:
- $25,000 - Single, Head of Household, or Qualifying Widow(er)
- $32,000 - Married, filing combined
- $16,000 - Married, filing separate
Beginning in tax year 2007, you may deduct up to the percentage of your taxable social security and social security disability benefits noted below. The deductible percentage of your social security and social security disability benefits will increase until 2012.
|2012 and forward||100%|
You must be 62 to qualify for a social security deduction.
In order to be eligible for the full deduction, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income as listed below:
- $85,000 – Single, Head of Household, or Qualifying Widow(er)
- $100,000 – Married, filing combined
- $85,000 – Married, filing separate
See the social security/social security disability deduction eligibility chart or complete the social security/social security disability calculation located on the MO-A, to determine if you are eligible.
Beginning in tax year 2010, you may deduct a percentage of your military benefits noted below, to the extent they are included in your federal adjusted gross income. The deductible percentage of your military retirement benefits will increase until tax year 2016. You must reduce your military pension exemption by any portion of your military pension that is included in the calculation of your public pension exemption. A breakdown of the yearly percentage is below:
The Survivor Benefit Plan is a program offered by the United States government to retired members of the military servicemember so that upon the death of the retired servicemember, an annuity is provided to a designated person (usually the surviving spouse) as a replacement for the military retirement pension. Although the annuity does not qualify for the military retirement pension exemption, it does qualify for the public pension exemption.
Section 143.011, RSMo mandates tax is imposed for every taxable year on the Missouri taxable income of every resident. The tax shall be determined by applying the tax table or the rate provided in section 143.021, which is based upon the following rates:
|If the Missouri taxable income is:||The tax is:|
|$0 - $99||$0|
|At least $100 but not over $1,000||1 ½% of the Missouri taxable income|
|Over $1000 but not over $2,000||$15 plus 2% of excess over $1,000|
|Over $2,000 but not over $3,000||$35 plus 2 ½% of excess over $2,000|
|Over $3,000 but not over $4,000||$60 plus 3% of excess over $3,000|
|Over $4,000 but not over $5,000||$90 plus 3 ½% of excess over $4,000|
|Over $5,000 but not over $6,000||$125 plus 4% of excess over $5,000|
|Over $6,000 but not over $7,000||$165 plus 4 ½% of excess over $6,000|
|Over $7,000 but not over $8,000||$210 plus 5% of excess over $7,000|
|Over $8,000 but not over $9,000||$260 plus 5 ½% of excess over $8,000|
|Over $9,000||$315 plus 6% of excess over $9,000|
You may calculate your Missouri tax liability using the Personal Tax Calculator.
The cities of St. Louis City and Kansas City levy a city earnings tax. The Missouri Department of Revenue does NOT collect these taxes. You may need to report the amount paid on Form MO-A, itemized deductions. For additional reporting requirements to either city, you may select the appropriate link:
Gambling income is included in your federal adjusted gross income. If you itemize your deductions on the federal return, (non-professional gambler) losses may be deducted as a miscellaneous itemized deductions. If you elect to itemize deductions on your Missouri return, your gambling losses will reduce your Missouri adjusted gross income.
To see if you qualify for a credit of up to $750 if you rent or $1,100 if you own your home, click here for the property tax credit diagram.
If you are required to file a Missouri income tax return, you may file a Form MO-1040P or Form MO-1040 and Form MO-PTS (together) to claim your credit or refund. If you are NOT required to file a Missouri income tax return, you must file a Form MO-PTC, Property Tax Credit Claim, to claim your credit.
Missouri does not have a special form for amending a tax return. Form MO-1040 Individual Income Tax - Long Form should be completed (for the year being amended) with the corrected figures. The box indicating an amended return on page 1 should be marked in the top left corner.
The long form should be used even if you originally filed electronically, or used a short form. Remember to also complete the "Amended Return" section when completing page 2 of the return. To avoid a delay in processing your amended Missouri return, please include a copy of your amended federal income tax return and any supporting documentation, including Form MO-A (Individual Income Tax Adjustments), if applicable.
Amended returns currently have the highest error rate among all types of income tax returns filed. The top reasons for taxpayer errors are:
- Entering the wrong amount that was previously paid on the original return. This amount should include tax, interest, addition to tax, and any penalty that was previously paid.
- Entering the wrong amount that was previously refunded on the original return. This amount should include the full amount overpaid, including the refund amount, interest, any amount transferred to next year's taxes, and any amount intercepted and applied to another debt.
- Failing to attach Form MO-A with the amended return. Complete and attach Form MO-A to your amended return if you itemize your deductions, claim modifications, or claim a pension exemption. (Even if changes were not made to this form, Form MO-A should still be attached with your amended return.)
The department retains individual income tax returns for four years after they are filed. To request a copy of your return, complete and mail Form 1937 to the Missouri Department of Revenue, P.O. Box 3022, Jefferson City, MO 65105-3022, or fax your request to (573) 526-1881.
To expedite your inquiry, the following information should be included in your correspondence:
- Your tax identification number or social security number (copy of notice if one was received);
- The "tax type" in question;
- Your current address;
- Day time telephone number; and
- Detailed explanation of your inquiry.
Any of the following information would be acceptable to support your subtraction regarding your health insurance premiums:
- A letter from the plan provider verifying the amount of premiums paid
- A bank statement showing the amount and to whom the premiums were paid
- Copies of cancelled checks verifying the premiums paid
- A copy of a SSA-1099 (for Medicare withheld from Social Security)
- A copy of a W-2 (for some types of after tax premiums) with a detailed explanation from the taxpayer
**NOTE: Premiums that are paid on your behalf by your employer, or that are otherwise excluded from your taxable income do not qualify for the subtraction.
Small Business Deduction for New Jobs
House Bill 1661 was passed by the General Assembly in the 2012 regular session, and it was signed into law by Governor Nixon on June 27, 2012. House Bill 1661 expands the New Jobs Deduction, established in 2011 by House Bill 45, to all businesses that meet statutory criteria regardless of how the business entity is structured. Sole proprietors, partnerships, C corporations, S corporations, limited liability companies, limited liability partnerships and other business entities are now all eligible for the New Jobs Deduction if they meet all other qualifying criteria.
For all taxable years beginning on or after January 1, 2011, and ending on or before December 31, 2014, (or in the case of pass through entities all taxable years ending on or after August 28, 2012) if a small business creates new jobs, it may qualify to claim a deduction for the taxable year each new employee completes at least 52 weeks of full-time employment. The deduction is $10,000 for each new job created, or $20,000 for each new job created by a small business that paid at least 50 percent of all employees’ health insurance premiums.
The deduction may be taken when filing your individual income tax return or corporate income or franchise tax return for the deduction year. The form “Small Business Deduction For New Jobs Under Section 143.173, RSMo” (MO-NJD) must be attached to your tax return. The MO-NJD may be found at http://www.dor.mo.gov/forms/MO-NJD.pdf or click HERE.
A business is eligible for the New Jobs Deduction if it meets the following criteria:
- Is organized as a sole proprietor, C-corporation, or a limited liability company. On or after August 28, 2012, a partnership, S-corporation, limited liability partnership or other business entity may also qualify for the credit.
- Employs fewer than 50 full-time or part-time employees at all times during the tax year for which the deduction is requested to qualify for the deduction. Any small business affiliated with another business must consider each employee of all affiliated businesses in determining if it employs fewer than 50 full-time or part-time employees. Two businesses are affiliated if either party has power to control the other, or a third party controls or has the power to control both parties. For purposes of the deduction, a part-time employee is defined as one who works fewer than 30 hours per week.
- The small business or its shareholders or partners is subject to income taxes imposed by Chapter 143, RSMo.
- Ensures all new employees have completed at least 52 weeks of full-time employment prior to including them in the deduction calculation. Upon completion of at least 52 weeks, the employee becomes a qualifying full-time employee.
- Has more full-time employees on the comparison date than on the same date in the preceding year.
- Pays wages of at least the county average wage or the state average wage if the county wage is in excess of the statewide average.
- To qualify for a $20,000 deduction, the small business must pay at least 50 percent of the health insurance premiums for all full-time employees, not just for new employees.
For the business to claim an employee in calculating the deduction, the employee:
- Must complete at least 52 consecutive weeks of employment and work an average of at least 35 hours per week.
- May not have been previously employed in Missouri by the small business or any business affiliated with the small business for a period of 12 months prior to the creation of the new job.
Each small business must choose a date to compare the number of full-time employees in the deduction year and the number employed on the same date in the immediately preceding year. The deduction year comparison date can be any date within the tax year and the previous year comparison date will be one year earlier.
Yes, a corporation filing a short period return can qualify for the deduction if the comparison dates are one year apart and the latter comparison date is on or after January 1, 2011 if they meet the other qualifying criteria.
The county average wage and statewide average wage is calculated by the Department of Economic Development and can be found at www.missourieconomy.org/indicators/countywage.stm. The statewide average wage is listed last on the table.
Yes, if it is a single member LLC disregarded for federal income tax purposes.
Each partner, member, or shareholder may claim the applicable amount of his or her deduction by entering the amount on Form MO-1040, Line 18 or Form MO-1120, Line 7 and attaching a copy of Form MO-NJD, including page 2 which allocates the deduction between each partner, member, or shareholder.
No. To determine whether the business meets the requirement of less than 50 employees, the business must include all employees of the business, even those employed in a state other than Missouri. NOTE: This calculation is only for determining whether the business qualifies as a small business. To calculate the amount of the deduction, only the Missouri employees are counted.
If you still have questions, please visit other Personal Tax FAQs.
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